Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 2 - Interpretive provisions  

SECTION 14ZQ   14ZQ   GENERAL INTERPRETATION PROVISIONS  


In this Part:

AAT
means the Administrative Appeals Tribunal;

AAT Act
means the Administrative Appeals Tribunal Act 1975 ;

AAT extension application
means an application under subsection 29(7) of the AAT Act that relates to a review of a reviewable objection decision or an extension of time refusal decision;

appealable objection decision
(Repealed by No 88 of 2009)

delayed administration (beneficiary) objection
means a taxation objection made under:


(a) (Repealed by No 44 of 2000)


(b) subsection 220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or


(c) (Repealed by No 101 of 2006 )


(d) (Repealed by No 44 of 2000)


(e) - (ea) (Repealed by No 101 of 2006 )


(eb) (Repealed by No 44 of 2000)


(f) (Repealed by No 101 of 2006 )


(g) subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection).

delayed administration (trustee) objection
means a taxation objection made under:


(a) subsection 220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or


(b) subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection).


(c) (Repealed by No 143 of 2007 )


(d) (Repealed by No 44 of 2000)


(e) - (ea) (Repealed by No 143 of 2007 )


(eb) (Repealed by No 44 of 2000)


(f) (Repealed by No 143 of 2007 )

extension of time refusal decision
means a decision of the Commissioner under subsection 14ZX(1) to refuse a request by a person;

Family Court
means the Family Court of Australia;

Family Court Judge
means a Judge of the Family Court (including the Chief Justice, the Deputy Chief Justice or a Senior Judge);

Federal Court
means the Federal Court of Australia;

franking assessment
(Repealed by No 21 of 2015)

ineligible income tax remission decision
(Repealed by No 41 of 2011)

ineligible sales tax remission decision
(Repealed by No 101 of 2006 )

objection decision
(Repealed by No 39 of 2012)

private ruling
(Repealed by No 74 of 2010 )

registration-type sales tax decision
(Repealed by No 101 of 2006 )

reviewable objection decision
means an objection decision that is not an ineligible income tax remission decision.

Sales Tax Assessment Act
(Repealed by No 101 of 2006 )

starting base assessment
(Repealed by No 15 of 2017)

taxation decision
means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made;

taxation objection
has the meaning given by section 14ZL .




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